Performance - May 2014
This edition of Performance examines the risks of extending fund enterprises to new regions and external partners. It also explores topics ranging from client asset rules in Ireland, and international best practices in France to global investment managers’ responses to tax and regulatory changes.
Comparison for investment funds: 2013 IFRS/U.S. GAAP/Luxembourg GAAP
There is a focus on moving toward a set of globally accepted standards for financial reporting that address the needs of fund investors and the fund accounting industry. This briefing highlights differences between IFRS, U.S. GAAP, and Luxembourg GAAP.